The Federal Gift Tax

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ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis The Federal Gift Tax by : David Joulfaian

Download or read book The Federal Gift Tax written by David Joulfaian and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peak in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) took effect. It is noteworthy that the gift tax was first enacted as a protective measure to minimize estate and income tax avoidance, and not for its direct revenue yield. Similarly, EGTRRA, while phasing out the estate tax, retained the gift tax for the very same reasons. Unlike the estate tax which faces an uncertain future, the gift tax is little affected by recent legislative proposals and will remain part of the tax code for the foreseeable future. Nevertheless, the gift tax has been the subject of little scrutiny and studies of its economic implications are rare. This paper is an attempt to fill this void. It traces the evolution of the gift tax since its inception, and sketches out the structure of the tax and its complex interactions with the income and estate taxes. The paper also provides an overview of the direct fiscal contribution of the gift tax, and traces the number of taxpayers over time as well as their attributes. It concludes with a discussion of the behavioral effects of the gift tax and a review of the scant literature. These include empirical evidence on the choice between gifts and bequests, timing of gifts, and compliance among others.

The Code of Federal Regulations of the United States of America

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ISBN 13 :
Total Pages : 792 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis The Code of Federal Regulations of the United States of America by :

Download or read book The Code of Federal Regulations of the United States of America written by and published by . This book was released on 1998 with total page 792 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government.

Code of Federal Regulations

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ISBN 13 :
Total Pages : 878 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Code of Federal Regulations by :

Download or read book Code of Federal Regulations written by and published by . This book was released on 2002 with total page 878 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation in Minnesota

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ISBN 13 :
Total Pages : 652 pages
Book Rating : 4.:/5 (6 download)

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Book Synopsis Taxation in Minnesota by : Roy Gillispie Blakey

Download or read book Taxation in Minnesota written by Roy Gillispie Blakey and published by . This book was released on 1932 with total page 652 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Income Tax Regulations, Final and Proposed Under Internal Revenue Code

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ISBN 13 :
Total Pages : 1884 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Income Tax Regulations, Final and Proposed Under Internal Revenue Code by : Commerce Clearing House

Download or read book Income Tax Regulations, Final and Proposed Under Internal Revenue Code written by Commerce Clearing House and published by . This book was released on 1991 with total page 1884 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Treasury Decisions Under Internal Revenue Laws of the United States

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ISBN 13 :
Total Pages : 562 pages
Book Rating : 4.:/5 (321 download)

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Book Synopsis Treasury Decisions Under Internal Revenue Laws of the United States by : United States. Office of Commissioner of Internal Revenue

Download or read book Treasury Decisions Under Internal Revenue Laws of the United States written by United States. Office of Commissioner of Internal Revenue and published by . This book was released on 1915 with total page 562 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Treasury Decisions Under Internal Revenue Laws of the United States

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ISBN 13 :
Total Pages : 536 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Treasury Decisions Under Internal Revenue Laws of the United States by : United States. Internal Revenue Service

Download or read book Treasury Decisions Under Internal Revenue Laws of the United States written by United States. Internal Revenue Service and published by . This book was released on 1915 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Index to the Code of Federal Regulations

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ISBN 13 :
Total Pages : 824 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Index to the Code of Federal Regulations by :

Download or read book Index to the Code of Federal Regulations written by and published by . This book was released on 1991 with total page 824 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Income Tax Treatment of Cooperatives

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ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (52 download)

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Book Synopsis Income Tax Treatment of Cooperatives by : Donald A. Frederick

Download or read book Income Tax Treatment of Cooperatives written by Donald A. Frederick and published by . This book was released on 2005 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Income Tax Regulations, As of January 2008

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Publisher : CCH
ISBN 13 : 9780808018087
Total Pages : 1872 pages
Book Rating : 4.0/5 (18 download)

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Book Synopsis Income Tax Regulations, As of January 2008 by : CCH Tax Law Editors

Download or read book Income Tax Regulations, As of January 2008 written by CCH Tax Law Editors and published by CCH. This book was released on 2008-02 with total page 1872 pages. Available in PDF, EPUB and Kindle. Book excerpt: The standard reference for serious tax professionals and students, CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

California Tax Reporter

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ISBN 13 :
Total Pages : 2208 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis California Tax Reporter by :

Download or read book California Tax Reporter written by and published by . This book was released on 1948 with total page 2208 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Reports of the United States Tax Court

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ISBN 13 :
Total Pages : 1438 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Reports of the United States Tax Court by : United States. Tax Court

Download or read book Reports of the United States Tax Court written by United States. Tax Court and published by . This book was released on 1981 with total page 1438 pages. Available in PDF, EPUB and Kindle. Book excerpt:

United States Code

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ISBN 13 :
Total Pages : 1484 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis United States Code by : United States

Download or read book United States Code written by United States and published by . This book was released on 2013 with total page 1484 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.

Annual Report of the Secretary of the Treasury on the State of the Finances for the Year ...

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ISBN 13 :
Total Pages : 966 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Annual Report of the Secretary of the Treasury on the State of the Finances for the Year ... by : United States. Department of the Treasury

Download or read book Annual Report of the Secretary of the Treasury on the State of the Finances for the Year ... written by United States. Department of the Treasury and published by . This book was released on 1931 with total page 966 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Internal Revenue Cumulative Bulletin

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ISBN 13 :
Total Pages : 900 pages
Book Rating : 4.:/5 (36 download)

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Book Synopsis Internal Revenue Cumulative Bulletin by : United States. Internal Revenue Service

Download or read book Internal Revenue Cumulative Bulletin written by United States. Internal Revenue Service and published by . This book was released on 1980 with total page 900 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Indian Partnership Act, 1932

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Publisher : Universal Law Publishing
ISBN 13 :
Total Pages : 70 pages
Book Rating : 4./5 ( download)

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Book Synopsis The Indian Partnership Act, 1932 by :

Download or read book The Indian Partnership Act, 1932 written by and published by Universal Law Publishing. This book was released on 1936 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Internal Revenue Bulletin

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ISBN 13 :
Total Pages : 816 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Internal Revenue Bulletin by : United States. Internal Revenue Service

Download or read book Internal Revenue Bulletin written by United States. Internal Revenue Service and published by . This book was released on 1984 with total page 816 pages. Available in PDF, EPUB and Kindle. Book excerpt: